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The Following Set Up Is a System of Simultaneous Linear

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The following set up is a system of simultaneous linear equations to allocate costs using the reciprocal method.Matrix algebra is not required.The following costs were incurred in three operating departments and three service departments in Westmoreland Company.  Department  Drect Costs  Label  Subassemblies $550,000P1 Final assembly 776,000P2 Marketing 285,000P3 Building occupancy 85,000S1 Research&development 120,000 S2 Supervision 45,000S3\begin{array} { | l | r | r | } \hline \text { Department } & \text { Drect Costs } & \text { Label } \\\hline \text { Subassemblies } & \$ 550,000 & \mathrm { P } 1 \\\hline \text { Final assembly } & 776,000 & \mathrm { P } 2 \\\hline \text { Marketing } & 285,000 & \mathrm { P } 3 \\\hline \text { Building occupancy } & 85,000 & S1 \\\hline \text { Research\&development } & 120,000 & \mathrm {~S} 2 \\\hline \text { Supervision } & 45,000 & \mathrm { S3 } \\\hline\end{array} Use of services by other departments is as follows.  The following set up is a system of simultaneous linear equations to allocate costs using the reciprocal method.Matrix algebra is not required.The following costs were incurred in three operating departments and three service departments in Westmoreland Company. \begin{array} { | l | r | r | }  \hline \text { Department } & \text { Drect Costs } & \text { Label } \\ \hline \text { Subassemblies } & \$ 550,000 & \mathrm { P } 1 \\ \hline \text { Final assembly } & 776,000 & \mathrm { P } 2 \\ \hline \text { Marketing } & 285,000 & \mathrm { P } 3 \\ \hline \text { Building occupancy } & 85,000 & S1 \\ \hline \text { Research\&development } & 120,000 & \mathrm {~S} 2 \\ \hline \text { Supervision } & 45,000 & \mathrm { S3 } \\ \hline \end{array}  Use of services by other departments is as follows.  The equation for department P2 (final assembly) is:  A)  P2 = .25S1 + .50S2 + .30S3. B)  P2 = $775,000 + .25P2 + .20P3 + .15S2 + .10S3. C)  P2 = $775,000 + .30S1 + .50S2 + .20S3. D)  P2 = $775,000 + .25S1 + .50S2 + .30S3. The equation for department P2 (final assembly) is:


Definitions:

Central

Relating to the center or most important part.

Autonomic Nervous System

The part of the nervous system that controls involuntary bodily functions, including heart rate, digestion, and respiratory rate.

Central Nervous System

The complex of nerve tissues that controls the activities of the body, principally consisting of the brain and spinal cord.

Somatic Nervous System

Part of the peripheral nervous system that handles voluntary control of body movements through the control of skeletal muscles.

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